Samsung C&T restate first 3 quarters 2017 net profits

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Samsung C&T restate first 3 quarters 2017 net profits

Samsung C&T overstated its net profit in 2017 by more than $1 billion, and the regulators forced a restatement of results and restricting the company from issuing securities for four months, which went into effect since September.

On Aug. 21, the Securities and Futures Commission (SFC) held a meeting in which it ordered the construction company to correct the net profit figure for 2017 within a month, according to the Financial Services Commission (FSC).

The SFC decided to ban the company from the markets for four months instead of the six-month ban that could have been imposed.

In the first three quarters of 2017, Samsung C&T failed to incorporate 1.6 trillion ($1.37 billion) won of losses it suffered as the value of Samsung SDS shares declined.

The SFC said Samsung C&T did not book the loss on Samsung SDS shares, and as a result, net profits were overstated by 1.6 trillion won. Instead of incorporating the loss in its net profit, the company categorized the drop in share value in the general loss. Samsung C&T owns 17 percent of Samsung SDS.

The failure to report the effect of the falling share price on the company’s net profit is considered as a violation of capital market laws.
"It was an unintentional mistake that resulted from interpreting the accounting standard," said an official at Samsung C&T.

Samsung C&T compiled with the SFC’s order and on Sept. 20 adjusted its figures for the first three quarters of 2017.

The 185.5 billion won consolidated net profit in the first quarter of 2017 was changed to a 1.25 trillion won net loss.

The first half consolidated net profit of 333.1 billion won was restated as a 904.1 billion won net loss, and for the third quarter, the consolidated net profit of 491.6 billion won was changed to a 745.6 billion won net loss.

While the overstated net profit could deceive investors, the SFC concluded that it did not change Samsung C&T’s capital or influence the company’s businesses. And the impact on investors was limited.
The SFC decided on the four-month restriction instead of six as the overstated profit was concluded as unintentional.

On Wednesday, Samsung SDS shares closed at 189,500 won.

BY LEE HO-JEONG [[email protected]]
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